ORS § 314.075

Current through 2024 Regular Session legislation

Section 314.075 - Evading requirements of law prohibited

No person, or officer or employee of a corporation or a member or employee of a partnership, shall, with intent to evade any requirement of any law imposing taxes upon or measured by net income or any lawful requirement of the Department of Revenue thereunder:

(1) Fail to pay any tax or to make, sign or verify any return or to supply any information required;

(2) Make, render, sign or verify any false or fraudulent return or statement; or

(3) Supply any false or fraudulent information.

ORS 314.075

1957 c.632 §3 (enacted in lieu of 316.025, 316.030, 317.015 and 317.020)